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Las retribuciones variables de los directivos

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Abstract

El documento trata de los métodos de retribución variable que se han generalizado en los últimos tiempos. Pone de manifiesto el papel que han jugado en los escándalos financieros y en la gestación de la crisis y analiza la propuesta de John Roberts de incentivos débiles, fundamentándola en aspectos no cuantitativos ni directamente financieros.

Suggested Citation

  • Rosanas, Josep Maria, 2013. "Las retribuciones variables de los directivos," IESE Research Papers D/1077, IESE Business School.
    • Handle: RePEc:ebg:iesewp:d-1077
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    File URL: http://www.iese.edu/research/pdfs/WP-1077.pdf
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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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    5. William J. Baumol, 1986. "Williamson's The Economic Institutions of Capitalism," RAND Journal of Economics, The RAND Corporation, vol. 17(2), pages 279-292, Summer.
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    More about this item

    Keywords

    Incentivos; remuneración variable; ética; congruencia de objetivos;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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